Inclusion Learning Services EIN 92-1563167

Inclusion Learning Services

EIN  92-1563167 Public charity (501(c)(3)) Clovis, CA
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
Offers early help to young people in California's Central Valley.
Leadership
Melissa Bertao · President & CEO · $91K
Money in and out
$784K revenue, $807K expenses
Bottom line
100% program efficiency

Offers early help to young people in California's Central Valley. For fiscal year 2024 it reported $784K in revenue, $807K in expenses, and $8K in net assets.Pt I

Where the money goes · FY2024
Total revenue
$784K
Pt VIII · Ln 12
Total expenses
$807K
Pt IX · Ln 25
Net assets
$8K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$22K
Where spending went · Part IX cols B–D
Program services $1.00
Program efficiency
100%
of spending reaches programs0% vs prior filing year
Operating runway
0.2mo
months of highly liquid reserves at operating expense rate▼ -88% vs prior filing year
Surplus margin
-3%
revenue over expenses, this year▼ -125% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$784K
FY2024▲ +200%
Expenses
$807K
FY2024▲ +249%
Total assets
$10K
FY2024▼ -66%
Total liabilities
$3K
FY2024▲ +171%
Total revenue
$784K
Pt VIII · Ln 12
Total expenses
$807K
Pt IX · Ln 25
Net assets
$8K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$22K
Total assetsPt X · Ln 16$10K
Program-expense ratioPt IX · col B100%
Voting members of governing bodyPt I · Ln 33
Independent voting membersPt I · Ln 43
Mission & Programs · Part III

Where the work happens

1 program service account for $807K of program spending, described in the organization's own filed words · FY2024.
01

To provide early intervention services to youths within the central valley of california.

$807Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CInclusion Learning Services
EINHdr · item D92-1563167
Principal addressHdr · item CClovis, CA
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEducation (B80)
Ruling yearIRS BMFJan 2023

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a3
Independent voting membersPt VI · Ln 1b3
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
President & CEO
$91,318Pt VII · Sec A
$57,625Pt VII · Sec A
$49,909Pt VII · Sec A

Melissa Bertao’s $91K as President & CEO is at the 79th percentile of top reported officer pay among 1616 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023
Melissa Bertao$91,318$40,365
Gaukue Xiong$57,625$21,144
Monica Peterson$49,909$13,589

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Contributions & grants$747K · 95%
Other revenue$35K · 4%
Contributions & grants95%$747K
Other revenue4%$35K
Program service revenue$2K
— government grantsLn 1e$747K
Total revenueLn 12$784K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $1.00
Program services100%$807K
Total functional expensesLn 25$807K

Balance Sheet

Part X · end of year
CashLn 1$10K
Total assetsLn 16$10K
Total liabilitiesLn 26$3K
Total net assetsLn 32$8K
Months of cash on handcomputed0.2

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $10K · Operating expenses/yr $807K
0.2 months
Where the money goes
Program services
Program services $807K · Total expenses $807K
100%
Management & General
Management & general $0 · Total expenses $807K
0%
Fundraising
Fundraising $0 · Total expenses $807K
0%
Cost to raise $1
Fundraising expense (2-yr avg) $0 · Solicited contributions (2-yr avg) $0
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $747K · Total revenue $784K
95%
Government reliance
Government grants $747K · Total revenue $784K
95%
Earned-income share
Program service revenue $2K · Total revenue $784K
0%
Investment reliance
Investment income $0 · Total revenue $784K
0%
Program self-sufficiency
Program service revenue $2K · Total expenses $807K
0%
Growth & trend
Revenue growth (YoY)
This year $784K · Prior year $261K
+200%
Net-asset trend (YoY)
End of year $8K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $784K · Expenses $807K
-3%
Liabilities-to-Assets
Total liabilities — · Total assets $10K
Net-asset ratio
Net assets $8K · Total assets $10K
74%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $10K
0%
People & payroll
Highest Reported Total Compensation
Individual Melissa Bertao · Reported title President & CEO · Highest reported compensation $91K · Total expenses $807K
11%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $563K · Total expenses $807K
70%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 100%
Overhead ratio 0%
Fundraising cost ratio 0%
Revenue growth 200%
Investment management fee ratio 0%
Legal fee ratio 2%
Accounting fee ratio 1%
Fundraising fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$784K revenue · viewing · ⤓ 990 PDF
FY2023$261K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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